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A company has two products: A and B. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools:

				Budgeted Activity
Activity Cost Pool	Budgeted Cost			Product A			Product B
Activity 1	$	106,000			4,900			4,700
Activity 2	$	81,000			6,400			7,400
Activity 3	$	131,000			4,400			7,150

Annual production and sales level of Product A is 36,200 units, and the annual production and sales level of Product B is 71,450 units. What is the approximate overhead cost per unit of Product A under activity-based costing?

Multiple Choice

• $1.41

• $3.91

• $2.47

• $10.26

• $11.04